please give me the solution too

34. Company P has a Share Capital of $500,000, a share premium of 250,000 and Retained Earnings $300,000 in its Equity. P acquired 65% of S at January 1, 2019 for $ 250,000. The Balance on the Retained Earnings of S at that date was $100,000. The Net Assets of S comprise of $100,000 Share Capital, $30,000 Share Premium and $140,000 Retained Earnings as at December 31, 2019. Calculate the amount of Non-Controlling Interest at the date of acquisition. solution required (2 Points) 0 $40.050 O $72.500 $80,500 O $25.000